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Regulation 8 Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

Original text. Later amendments are not shown.

The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019f1 apply for the purposes of this Part with, where applicable, the stated modification—

(a)

regulation 8 (interest in cases of official error) applies as if the reference to the importation of relevant goods were a reference to a relevant importation;

(b)

regulation 10(1)(a) and (2) (appeals).

Annotations

Footnotes

f1

S.I. 2019/60; amended by S.I. 2020/1495, S.I. 2020/1545 and S.I. 2021/715.